2023 (9) TMI 1245

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.... Petitioner Through: Mr. Rakesh Kumar & Mr. Subhash Chandra Gupta, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Adv. VIBHU BAKHRU, J. CM APPL. 50155/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 12697/2023 3. Issue notice. 4. The learned counsel for the responde....

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.... Show Cause Notice (hereafter 'SCN') in Form GST-RFD-08, proposing to reject the petitioner's application as being barred by time. 9. According to the concerned authorities, the petitioner's application was not filed within the stipulated period of two years from the relevant date as required under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereafter 'CGST Act'). 10. The ....

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....Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 in Re: Cognizance for Extension of Limitation, as well as the notification dated 05.07.2022, issued by the Central Board of Indirect Taxes and Customs ('CBIC'). 14. The notification no. 13/2022-Central Tax dated 05.07.2022 expressly provides that the period commencing from the 1^st day of March, 2020 to 28th February, 2022, would be ....